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  2. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    Asset impairment was first addressed by the International Accounting Standards Board (IASB) in IAS 16, which became effective in 1983. [2] It was replaced by IAS 36, effective July 1999. [2] In United States GAAP, the Financial Accounting Standards Board (FASB) introduced the concept in 1995 with the release of SFAS 121. [3]

  3. Incident report - Wikipedia

    en.wikipedia.org/wiki/Incident_report

    Security incident report, a report used to keep track of thefts, losses and other types of security events Vehicle accident report or accident report form , a report about a traffic collision . Some jurisdictions mandate each of the involved parties to file a report of the event, either separately or together.

  4. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  5. Template : International Financial Reporting Standards

    en.wikipedia.org/wiki/Template:International...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Pages for logged out editors learn more

  6. Incident management - Wikipedia

    en.wikipedia.org/wiki/Incident_management

    An incident is an event that could lead to the loss of, or disruption to, an organization's operations, services or functions. [2] Incident management (IcM) is a term describing the activities of an organization to identify, analyze, and correct hazards to prevent a future re-occurrence.

  7. Category:Aviation accidents and incidents templates - Wikipedia

    en.wikipedia.org/wiki/Category:Aviation...

    If the template has a separate documentation page (usually called "Template:template name/doc"), add [[Category:Aviation accidents and incidents templates]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Aviation accidents and incidents templates]]</noinclude>

  8. Annual comprehensive financial report - Wikipedia

    en.wikipedia.org/wiki/Annual_comprehensive...

    An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

  9. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Frequency of reporting: IFRS requires that at least annually a complete set of financial statements is presented. [34] However listed companies generally also publish interim financial statements (for which the accounting is fully IFRS compliant) for which the presentation is in accordance with IAS 34 Interim Financing Reporting.

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